According to the ECJ, Articles 184 and 185 of the VAT Directive do not preclude a taxable person who has failed to exercise the right to deduct VAT on the purchase of a good or service, is denied the possibility of applying this deduction later in the context of a revision when that good or service is first put into use for taxable purposes, even if there is no misuse of rights, fraud or loss of tax revenue has been established.
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- ECJ & General Court VAT Cases decided in 2026
- Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction
- Comments on ECJ C-515/24: ECJ Upholds Spanish VAT Deduction Ban for Entertainment Expenses at Accession
- ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – Judgment – Regulatory requirement alone insufficient for pro-rata VAT deduction for hospital equipment
- EU – Customs Reform: Small Parcel Fee for Low-Value Imports
